The IASB recently issued Clarification of Acceptable Methods of Depreciation and Amortization (Amendments to IAS 16 and IAS 38), effective for annual periods beginning on or after January 1, 2016.
To read this post, go to http://mnp.ca/en/media-centre/blog/2014/5/21/clarifying-depreciation-and-amortization-at-the-margins
John Hughes IFRS Blog 